Updated to include information about proposed changes to the tax treatment of legal expenses, introduced by the Finance Bill.
The Government has launched a call for evidence to improve its understanding of the use of income tax relief for employees' business expenses.
Updated to reflect the income tax rates and allowances in force from 6 April 2017.
Updated to reflect increases in earnings thresholds for tax and NICs, the introduction of the apprenticeship levy, and changes to IR35 in the public sector and tax credits, effective from 6 April 2017.
Updated to reflect that the new rules on off-payroll working in the public sector (known as IR35) are in force from 6 April 2017.
Philip Hammond used the Spring Budget to launch a series of measures aimed at boosting technical skills and productivity and raising tax contributions from workers who are self-employed or who operate through limited companies.
HM Revenue and Customs has vigorously denied claims that its new Employment Status Service tool is unreliable and inaccurate.
The Government will launch a call for evidence on how benefits in kind are treated for tax purposes.
The Government consults on proposals to reform the off-payroll working rules in the public sector.
HR and legal information and guidance relating to income tax.